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????請(qǐng)?jiān)试S我試著解釋一下稅務(wù)導(dǎo)向型融資（tax oriented financing）這個(gè)非常復(fù)雜的概念,。美國(guó)的太陽(yáng)能發(fā)電項(xiàng)目符合“投資稅抵扣”【Investment Tax Credit (ITC)】政策,。但是，無(wú)論是項(xiàng)目本身還是開(kāi)發(fā)商都沒(méi)有額度足夠大的稅單以利用其投資回報(bào)上的稅收抵扣,。因此,，開(kāi)發(fā)商就會(huì)與某個(gè)有足夠大稅單的投資者訂立一份融資協(xié)議。該投資者把錢(qián)投入項(xiàng)目,，并獲得項(xiàng)目現(xiàn)金流及稅收抵扣作為回報(bào),。問(wèn)題在于，因?yàn)橐?guī)定極其嚴(yán)格,，我們有資格參與稅務(wù)導(dǎo)向型融資的投資者數(shù)量不足,。這個(gè)問(wèn)題暫時(shí)通過(guò)“1603財(cái)政部資助項(xiàng)目【1603 Treasury Grant Program (TGP)】”得到了解決，它為開(kāi)發(fā)商提供的選擇是讓其接受現(xiàn)金撥款以代替稅收抵扣,。TGP預(yù)計(jì)今年年底就到期了,，屆時(shí)太陽(yáng)能發(fā)電項(xiàng)目將再次陷入無(wú)助的困境。

????解決辦法就是調(diào)整現(xiàn)行規(guī)定,，允許更多的私人投資者參與到太陽(yáng)能發(fā)電項(xiàng)目中來(lái)?？偨y(tǒng)閣下有三種方法可以達(dá)成這一目標(biāo)：1）延長(zhǎng)《補(bǔ)助法案》（the Treasury Grant Program）的期限,，2）實(shí)行投資稅稅款抵減資金返還，或者3）允許業(yè)主有限責(zé)任合伙企業(yè)（Master Limited Partnerships）結(jié)構(gòu)（通常用于房地產(chǎn)和石油/天然氣項(xiàng)目融資）用于投資稅抵扣項(xiàng)目,。凈效果：不增加任何成本,，因?yàn)橥顿Y稅抵扣方案已經(jīng)備案，效力將延至2016年,，并且,，上述方法沒(méi)有一條會(huì)增加政府開(kāi)支。

????下面的論證或許更有說(shuō)服力,。有強(qiáng)有力的邏輯表明,，實(shí)現(xiàn)上述改變會(huì)為政府帶來(lái)凈節(jié)支。太陽(yáng)能研究與咨詢(xún)服務(wù)公司（EuPD Research）的一項(xiàng)研究發(fā)現(xiàn),，1603補(bǔ)助法案延期所產(chǎn)生的一切成本都會(huì)被免除的失業(yè)福利等成本（unemployment costs）和延期催生的新工作帶來(lái)的所得稅收入所抵消,。重申一遍：政府從創(chuàng)造這些與太陽(yáng)能發(fā)電相關(guān)的工作機(jī)會(huì)中獲得的收入和節(jié)支將大于延長(zhǎng)補(bǔ)助法案所產(chǎn)生的成本。

????總統(tǒng)先生,，我們還在等什么呢,？

????阿諾?哈里斯是再生能源公司（Recurrent Energy）的首席執(zhí)行官，這家公司是太陽(yáng)能發(fā)電項(xiàng)目的領(lǐng)先開(kāi)發(fā)商,，也是能源行業(yè)的資深企業(yè),。作為夏普公司（Sharp Corporation）主要的太陽(yáng)能開(kāi)發(fā)公司，再生能源公司將技術(shù)能力和獲取必需資本的資源結(jié)合起來(lái)，可提供幾乎任何規(guī)模的公用設(shè)施所需的太陽(yáng)能,。阿諾還在其博客“清潔能源的未來(lái)”（Clean Energy Future）上分享他對(duì)可再生能源的觀點(diǎn),。

????譯者：清遠(yuǎn)

????Let me try to explain the very complicated topic of tax oriented financing. Solar projects in the U.S. qualify for the Investment Tax Credit (ITC). But, neither the projects nor developers typically have big enough tax bills to make use of the credits on their returns. So, developers enter into a financial arrangement with an investor who does have a large tax bill. The investor puts money into the project and receives a combination of project cash flow and tax credits in return. The problem is that we have a shortage of investors eligible to participate in tax-oriented financings because the rules are overly restrictive. This problem was temporarily fixed by the 1603 Treasury Grant Program (TGP), which provides developers with the option to receive a cash grant in lieu of the tax credits. The TGP is scheduled to expire at the end of this year, leaving solar projects high and dry.

????The fix is an adjustment to the rules that allow more private investors to participate in solar projects. There are three options for the President to accomplish this goal: 1) extend the Treasury Grant Program, 2) make the Investment Tax Credit refundable, or 3) allow Master Limited Partnerships (MLPs) structures (commonly used to finance real estate and oil/gas projects) for Investment Tax Credit Projects. Net Impact: no additional cost because the Investment Tax Credit is already on the books through 2016 and none of the above fixes would amount to a government spending increase.

????Here's what's even more compelling. There's strong logic that says the changes above would result in a net savings to government. A study from EuPD Research found that any cost of extending the 1603 TGP is more than offset by the avoided unemployment costs and additional income tax revenue generated by new jobs resulting from the extension. Read that again: the revenue and savings for the government from creating all those solar jobs would exceed the costs of the grant extension.

????What are we waiting for, Mr. President?

????Arno Harris is the CEO of Recurrent Energy, a leading developer of solar power projects, and an energy industry veteran. As the primary solar development company for Sharp Corporation worldwide, Recurrent Energy combines the technical capabilities and access to capital necessary to deliver utility solar at just about any scale. Arno also shares his views on renewable energy on his blog Clean Energy Future.